- Mandatory Electronic Billing: A total of 4,054 taxpayers, categorized as Medium and Large Taxpayers, will be required to issue all tax documents electronically, effective on specific dates from March 3, 2025, to December 1, 2026, with each group phased in at different intervals.
- Loss of Validity for Traditional Documents: The authorization and stamping of pre-printed or self-printed documents for taxpayers in groups 11 to 18 will become invalid the day after their respective electronic billing obligations commence.
- Extension Request Procedure: Taxpayers can request a one-time extension of 30 business days before the start date of their electronic billing obligation, which will be evaluated by the SIFEN Team and communicated through the “Marandu” Tax Mailbox and the taxpayer’s registered email.
Source Orbitax
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